Bill > SF2435

Introduced Session

This bill relates to local government administration of certain property tax credits and rent reimbursements, abandoned mobile homes and personal property in rural areas, and tax sales. DIVISION I —— PROPERTY TAX CREDITS AND RENT REIMBURSEMENTS. The bill specifies a claim for credit of property taxes due or reimbursement for rent constituting property taxes during the fiscal year shall not be allowed unless the claim is filed with sufficient proof of income eligibility. DIVISION II —— ABANDONED MOBILE HOMES AND PERSONAL PROPERTY IN UNINCORPORATED AREAS. The bill changes the definition of “mobile home” in Code chapter 555B (disposal of abandoned mobile homes and personal property) to include an abandoned mobile home in an unincorporated area. By changing the definition of “mobile home” in Code chapter 555B to include an abandoned mobile home in an unincorporated area, the bill establishes similar procedures for the removal of an abandoned mobile home and personal property as manufactured homes or modular homes in a manufactured home community or mobile home park. The bill also changes the definition of “valueless home” in Code chapter 555C (valueless mobile, modular, and manufactured homes) to include a home on rural property. By changing the definition of “valueless home” in Code chapter 555C to include a home on rural property, the bill establishes similar procedures for the removal of a valueless home and personal property from a manufactured home community or mobile home park. Code chapter 555C also establishes procedures to issue a new title to a valueless home to a third party. DIVISION III —— SPLIT AND CONSOLIDATION OF PARCELS —— TAX SALES. The bill provides that a county assessor or county auditor, as applicable, shall not approve a split or consolidation, as each is defined in the bill, for which a plat of survey or acquisition plat is not required, unless each parcel involved in the split or consolidation is not within the redemption period under Code chapter 447 or the period specified in Code section 448.12 following a tax sale and is free from unpaid property taxes, special assessments, and drainage assessments for which a waiver or abatement has not been approved. DIVISION IV —— AUTHORITY TO POSTPONE OR CANCEL TAX SALES. Code section 446.7 provides that annually, on the third Monday in June, the county treasurer shall offer at public sale all parcels on which taxes are delinquent. However, if for good cause the treasurer cannot hold the annual tax sale on that date, the treasurer may designate a different date in June for the sale. The bill modifies the ability of the county treasurer to reschedule the tax sale. Under the bill, the tax sale may only be rescheduled for good cause as the result of a natural disaster and the rescheduled date may not be a date later than 120 days after the third Monday in June. After designation of a different date, the county treasurer may, for good cause as the result of a natural disaster and following approval of the board of supervisors, redesignate the date of the tax sale to a date not more than 120 days after the immediately preceding designation, but not later than the date for the subsequent year’s annual tax sale.

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Other Sponsors (1)

Subcommittee: Green, Sweeney, and Townsend. S.J. 393. (on 02/24/2026)

Official Document